Town of Victor, NY Article VIII Real Property Tax Exemption for Volunteer Firefighters and Volunteer Ambulance Workers

[Adopted 9-11-2023 by L.L. No. 7-2023]

§ 188-20 Exemption granted.

The Town of Victor grants a partial exemption from real property taxation pursuant to the provisions of § 466-a of the New York Real Property Tax Law for eligible enrolled members in good standing with at least two years of service to the Victor or Fishers Fire Districts or the Victor Farmington Ambulance Corps on the following terms:

A. The applicant has been certified by the District or the Corps as an enrolled volunteer member of the Department or the Corps in good standing and with a minimum of two years of service;

B. The applicant's primary residence must be located in the Town of Victor, which is served by the Victor or Fishers Fire Districts and the Victor Farmington Ambulance Corps;

C. The property is the primary residence of the applicant and the property is used exclusively for residential purposes; provided, however, that in the event any portion of such property is not used exclusively for the applicant's residence but is used for other purposes, such portion shall be subject to taxation, and the remaining portion only shall be entitled to the exemption provided by this article; and

D. A qualified volunteer firefighter or ambulance worker who is eligible to receive the partial property tax exemption shall receive 10% of the assessed value of the primary residence.

§ 188-21 Lifetime exemption.

An applicant who is the owner of a qualifying residential real property and who accrues at least 20 years of active service shall be granted the 10% exemption of the assessed value of such property as authorized by this article for the remainder of his or her life as long as his or her primary residence is located within the Town of Victor.

§ 188-22 Continuation of exemption for unremarried spouses of volunteer firefighters or volunteer ambulance workers killed in line of duty.

When the owner of a qualifying residential real property is receiving a partial property tax exemption pursuant to Real Property Law § 466-a and is killed in the line of duty, such deceased enrolled member's unremarried spouse shall be entitled to the continuation of that partial tax exemption, provided that:

A. Such unremarried spouse is certified by the District or the Corps as the spouse of an enrolled member in good standing who was receiving the exemption prior to his or her death; and

B. The surviving spouse's primary residence must be within the Town of Victor; and

C. Such deceased volunteer had been an enrolled member for at least five years.

§ 188-23 Continuation of exemption for unremarried spouses of deceased volunteer firefighters or volunteer ambulance workers.

The unremarried spouse of a deceased volunteer firefighter or volunteer ambulance work shall continue to receive the exemption, provided that:

A. Such unremarried spouse is certified by the District or the Corps as an unremarried spouse of a deceased enrolled member; and

B. Such deceased volunteer had been an enrolled member for at least 20 years; and

C. Such deceased volunteer and unremarried spouse had been receiving the exemption for such property prior to the death of such volunteer; and

D. The surviving spouse's primary residence must be within the Town of Victor.

§ 188-24 Application.

Application for such exemption shall be filed with the Assessor, offering such exemption on or before the taxable status date on a form as prescribed by the Commissioner.

§ 188-25 No diminution of benefit.

No applicant who is a volunteer firefighter or volunteer ambulance worker who by reason of such status is receiving any benefit under the provisions of this article on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this article.

§ 188-26 When effective.

This article shall take effect immediately upon filing with the New York Secretary of State.